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TMI BlogLevy of Service Tax on Transportation of Goods by RailX X X X Extracts X X X X X X X X Extracts X X X X ..... of even number dated - 27.09.2012 (RG/No.47/12) regarding Levy of Service Tax on Transportation of Goods by Rail. In Supersession of the above mentioned circular, a new guideline is issued under authority of Railway Board's letter No.TCR/1078/2011/2 Dated-28.09.2012 circulated under RC No.29 of 2012 which is enclosed herewith. You are, therefore, requested initiate necessary step to implement the directives issued by the Railway Board in the Rates Circular No.29 of 2012 dated-28.09.2012 effective from 01.10.2012.(Repeat l st October,2012) This may please be treated as most urgent. DA- as above. for Chief Commercial Manager/ FM (Authority: No. TCR/1078/2011/2 Dated-28.09.2012, RC No.29 of 2012) Rate Circular No. 29 of 2012 GOVERNMENT OF INDIA (BHARAT SARKAR) MINISTRY OF RAILWAYS (RAIL MANTRALAYA) (RAILWAY BOARD) No- TCR/1078/2011/2 New Delhi, 28.09.2012 The General Managers, All Indian Railways, Sub : Levy of Service Tax on Transportation of Goods by Rail Ref : Ministry of Finance Gazette Notification No I of 2006 dated I* March 2006 followed by Gazette Notification N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 42 Commodity Cement Class T/L 150 1 Freight per tonne Rs. 738.60 2 Busy season surcharge @ 10% = (1*10%) Rs 73.86 3 Normal Tariff Rate (NTR) = (1+2) 812.46 4 Less Freight rebate for traditional empty flow direction @ 20% on NTR= (3*20%) 162.49 5 Freight per tonne for traditional empty flow direction@ 20% on NTR 649.97 6 Development Charge @ 5% = (3.5%) 40.62 7 $Terminal Charge @40.00 per tonne per terminal (applicable only in Railway owned Goods Sheds/Sidings) 80.00 8 Total Freight = (3+6+7) 933.08 9 Total Freight per rake =(8*42*66) 2586497.76 10 Freight per tonne after concessions = (5+6+7) 770.59 11 Freight per rake after concessions= (10*42*66) 2136076.00 12 30% taxable freight of the total value 640823.00 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from one rake=(11+13+14+15) Rs. 2470073.00 Note:- $ Wherever applicable. Note:- Service tax shall be rounded off to the nearest rupee as per circular No.ST- 53/2/2003 dated 27.3.2003. 4. To facilitate correct assessment, collection and payment of Service Tax, following instructions are issued: i) FA CAO of Zonal Railways will get themselves registered online at the earliest and in any ease within 30 days' time to get a Registration No. from the concerned Superintendent of Central Excise for proper accountal and remittance of Service Tax amount. ii) Service Tax should be collected at the time of preparation of RR itself. Similarly, as regards 'To pay' RRs Service Tax should be collected at the time of delivery of goods from 01.10.2012. iii) In case of RRs which are being manually prepared (non-TMS locations), only the Registration No., Code of service and details of the Service Tax. Education Cess, Higher Education Cess and Total Service Tax will be indicated on the RRs by Goods Clerks. iv) Till such time as changes are made in the TMS software, details mentioned in sub-para (iii) above will be manually written by the Goods Cierks m the computer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould pay Service Tax along with haulage charge. Further, where advance payment facility on or after 01.10.2012 has been permitted they would be required to pay Service Fax along with haulage charge. Similarly, element of service tax is leviable where Weight Only' system is in vogue. It may be ensured that proper arrangement be made for up-keep of record from the initial stage itself for subsequent auditing by Service Tax Authorities, As each location would be audited periodically, system of correct maintenance of records is pre-requisite for its proper implementation. xi) Instructions may be communicated to the stafT at all levels regarding the relevant provisions of this tax and they may be made conversant with the various provisions for effective and efficient implementation of the same. xii) On any written request from customers, CCM Office will issue a monthly consolidated certificate to be signed by an Officer authorized by CCM and duly countersigned by Dy. CAO/T or officer nominated thereto, tor each customer giving details of Service Tax collected from them during the previous month, date-wise and rake-wise with breakup of (a) Service Tax. (b) Education Cess, (c) High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, New Mumbai-400614. 6. Director General, Railway Staff College. Vadodara. 7. Director, Institute of Rail Transport Management (1RITEM), Manaknagar, Lucknow. 8. GS/1RCA, New Delhi: for necessary action. (Sanjay Kumar Jha) Dy. Director, Traffic Commercial (Rates) Railway Board Copy to: - CRB, FC, MT, ME. MS, ML, MM AM(C), AM(T), AM(C IS), AM(T C), Adv.(R). Adv.(F), Adv.(Vlg.), Adv.(Infra) EDTT(M), EDTT(S), EDTT(F), EDFM, EDPM, EDPG, EDFC, ED(C IS), EDV(T), EDP, EDPP, EDPPP, LD(T C), ED(S E), ED(LRDSS), DF(C), DTC(G), DPM, Dir. (T C), DFM, DTTG, DTT (POL), DDTC(R) TC(CR), TC-I, TC-II TC-III, TC-1V, TC (FM), TT-1, TT-II, TT-III, TT-IV, TT-V, FC, Stat-11, Stat (CA), Stat-V, Stat (Econ.), Economic Cell and Budget branches of Railway Board. ANNEXURE-1 LIST OF COMMODITIES EXEMPTED FROM LEVY OF SERVICE TAX SI. No Description of exempted commodity group as per Notification No. 25 of 2012 Description of Commodities as available in IRCA Goods Tariff No.46, Part-I (Vol-II) Main Commodity Head Individual Commodities Item No. 20. (a) Petrol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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